目标作业成本法在施工项目成本管理中的应用研究

发布时间：2018-05-27 23:49

本文选题：目标作业成本 + 成本管理　；参考：《北京交通大学》2013年硕士论文

【摘要】：成本管理是建筑施工企业管理的核心。随着经济全球化,如果本土建筑企业还以低水平、低效率、高消耗的管理方式对抗国际先进工程承包商将处于不利局面,为扭转不利局势,建筑企业需随市场化大潮,努力提高管理水平,做足成本管理功夫,抓成本、厉节约、促效益,积极吸取先进管理方法,总结适合企业自身发展的成本管理模式,全力武装企业的战斗力,迎接激烈的市场竞争。目标作业成本法是充分吸收目标成本法与作业成本法两者优势基础上形成的一种成本管理方法。对建筑企业项目成本管理的理论研究和实际操作均具重大指导意义。其在工程项目成本管理中应用处于探索阶段,有必要深入研究。本文在前人研究的基础上,总结了近些年来国内外学者对目标成本、作业成本及目标作业成本的理论和实际运用的研究,分析目标作业成本法于建筑企业项目成本管理的可行性及必要性；在理论基础和实操基础上建立了目标成本与作业成本管理融合模型,并结合工程量清单计价方式应用于实际案例论证它的先进性,试图以之满足激烈竞争的经营环境对企业成本管理的要求,提高我国建筑业成本管理的水平。目标作业成本法在建筑项目成本管理的应用,可促进项目管理思维的转变,有利于资源节约型发展,为建筑项目成本管理提供更多的理论借鉴和思考。
[Abstract]:Cost management is the core of construction enterprise management. With the economic globalization, if the local construction enterprises still face the international advanced engineering contractors with a low level, low efficiency and high consumption management style, they will be in a disadvantageous situation. In order to reverse the adverse situation, the construction enterprises need to follow the trend of marketization. Strive to improve the level of management, make full use of cost management, grasp the cost, save hard, promote efficiency, actively absorb advanced management methods, sum up the cost management model suitable for the development of the enterprise, and arm the fighting capacity of the enterprise with all its strength. To meet the fierce market competition. Object-Activity-Based costing is a kind of cost management method which fully absorbs the advantages of both objective costing and Activity-Based costing. It is of great significance for the theoretical research and practical operation of project cost management in construction enterprises. Its application in the engineering project cost management is in the exploration stage, it is necessary to study deeply. On the basis of previous studies, this paper summarizes the theoretical and practical research on target cost, activity cost and target activity cost, which have been studied by domestic and foreign scholars in recent years. This paper analyzes the feasibility and necessity of objective activity-based costing in project cost management of construction enterprises, establishes the fusion model of target cost and activity-based cost management on the basis of theory and practice. Combined with the application of bill of quantities valuation method in practical cases to demonstrate its advanced nature, try to meet the fierce competition of the business environment to the requirements of enterprise cost management, improve the level of cost management in China's construction industry. The application of Object-Activity-Based costing in construction project cost management can promote the transformation of project management thinking, help the resource-saving development, and provide more theoretical reference and reflection for construction project cost management.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.92

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